企业会计人员每月在发放工资后都要根据有关工资发放数据提取职工福利基金相工会经费,其计算依据及提取数集中反映在计算表格上并作为附件附在凭证后面,因而不能连续反映本期累计提取基数及提取额,且查找不易。这里笔者介绍一种简便的“职工福利基金及工会经费统计台帐”,供读者参考。 After monthly payment of wages, enterprise accountants shall draw up the funds of the employees’ welfare funds according to the relevant wage payment data. The calculation basis and the number of withdrawals are mainly reflected in the calculation form and attached as attachments behind the vouchers, thus failing to reflect the current situation continuously Cumulative base extraction and extraction, and not easy to find. Here I introduce a simple “employee benefits funds and trade unions funding statistics account” for readers reference.